GAYA KEPEMIMPINAN SEBAGAI PEMODERASI PENGARUH MOTIVASI KERJA DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR

Abstrak

Auditor performance is a work achieved by an auditor in carrying out the tasks assigned to him based on skills, experience and seriousness of time measured by considering quantity, quality and timeliness. This study aims to obtain empirical evidence of the effect of work motivation and locus of control on auditor performance, the ability of leadership style to moderate the effect of work motivation and locus of control on auditor performance. The population in this study are auditors who work at Public Accounting Firms (KAP) in Bali Province who are registered in the IAPI Directory in 2020 with a total sample of 98 auditors. The method of determining the sample used is a non-probability sampling method with a saturated sample technique. The data analysis used is Moderated Regression Analysis (MRA). The results of the analysis show that work motivation has a positive and significant effect on auditor performance. Locus of control has a positive and significant effect on auditor performance. Leadership style strengthens the effect of work motivation and locus of control on auditor performance.